Keep it short. Never include anything that might encourage the recipient to challenge the decision or give them any encouragement or possible justification to challenge the decision. Thank them for applying. State clearly that they were unsuccessful. Do not state any specific reason as to why they were unsuccessful.
Dear (Hiring Manager's Name), I regret to inform you that I will not be able to accept the (job title) position at (Company Name). After careful consideration, I have decided to pursue a different opportunity that I believe better aligns with my career goals at this time.
I want to thank you for offering me the role of Job title at Company name. However, after careful consideration, I have decided to decline due to the distance involved. The commute would make this extremely challenging for me and it would significantly impact my work-life balance.
"I am genuinely honored by the offer, but due to personal commitments, I am unable to consider relocation at this time."
Dear (Name), Thanks for offering me the post of (job title). While the job itself is a great opportunity, I'm unfortunately going to have to decline because of the costs and implications of relocating. I hope you can understand and respect my decision, and I wish you well in your search for a suitable candidate.
Dear Hiring Manager's Name, I am writing to express my gratitude for the invitation to interview for the Position Name with Company Name. After thorough consideration, I have decided to decline the interview offer due to the relocation requirement associated with the position.
Thank the employer for the opportunity, express your appreciation, and explain that after careful consideration you have decided to decline the offer. Avoid negative language. Provide a brief, honest reason. You can simply say the role does not align with your career goals or that another opportunity is a better fit.
Dear (Name), Thanks for offering me the post of (job title). While the job itself is a great opportunity, I'm unfortunately going to have to decline because of the costs and implications of relocating. I hope you can understand and respect my decision, and I wish you well in your search for a suitable candidate.